Titlebook: Sustainability and Financial Services in the Digital Age; Proceedings from the Nadia Mansour,Lorenzo M. Bujosa Vadell Conference proceeding

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Simulation of the Influence of Inventory Valuation Methods on Vat Settlements in Retail Trade,alculation. Taking into account that the cost of stocks is formed at the time of their purchase and is accompanied by the right to a VAT credit, Council Directive 2006/112/EC recommends determining the VAT tax base not lower than the purchase price or, in its absence, not lower than the cost price.

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CEO Characteristics and Dividend Payout Policies: Evidence from Emerging Market,o this relationship changes before and during the pandemic. A sample of 414 firm-year observations of listed non-financial firms is used for the period 2016 to 2021. The CEO characteristics include gender, education, nationality, narcissism and tenure. The results suggest that firms with male CEOs a

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Tech-Infused Bites: Customer Adoption Factors in Quick Commerce Food Delivery Services,tigates the factors influencing customer satisfaction and adoption within the Q-Commerce landscape. The introduction provides a comprehensive overview of the burgeoning Q-Commerce sector, emphasizing its impact on the food delivery ecosystem. With a focus on technological advancements, diverse menu

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Future Directions of Shariah Audit for Takaful Industry: Perceptions of Shariah Committee,ial industry sectors, Malaysia’s takaful industry is still relatively new, yet it has experienced rapid growth. Nevertheless, despite its strong expansion, the Takaful business still faces several problems, such as inefficient governance practices. Ineffective governance practices will increase the

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Tax Fraud, Tax Evasion, and Tax Avoidance: A Comparative Bibliometric Analysis,amine the differences and similarities between published articles using these key terms, and also to identify the main contributions to these different fields. Using a bibliometric approach based on the Scopus database, this research employs indicators to represent bibliographic data on the total nu